Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
1.39s
Sole Proprietorship Returns, 1999
Agency decision · Agency decision
See U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current Business, August 2000. … ........................................................... 52,310 *3,991 Other costs...................................................................................... 14,137,456 44 *20 *134 *423
Internal Revenue ServiceAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtConformed to Federal Register Version
Agency decision · Agency decision
See U.S. … Borak, 377 U.S. at 432; see also S. Rep.
Securities and Exchange CommissionAgency decision · Agency decision
Federal Register for October 21, 2024, 89 FR 84079) 1086 Section 1274.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482 … Section 482.—Allocation of Income and Deductions Among Taxpayers The applicable federal short-term, mid-term, and long-term rates are set forth for the month of November 2024. See Rev.
Internal Revenue ServiceAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
National Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, supra. … Helvering, 290 U.S. 111, 115 (1933); Estate of Magnin v. Commissioner, 184 F.3d at 1081; Estate of Jung v. Commissioner, 101 T.C. 412, 423 (1993).
United States Tax CourtTY2021 and TY2022 Education Tax Credit Underclaims for Filers and
Agency decision · Agency decision
We use administrative tax data to identify students and calculate education credit claims (U.S. … We also exclude student nonclaimants who file 16 from U.S. territories as bona fide residents of the U.S. territories are generally not eligible to claim an education credit on U.S. tax return.
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 293 U.S. 465, 470 (1935). … Gregory, 293 U.S. at 469-70.
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax Court
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